Civic Intelligence

Piping Industry Cooperative of Ky

EIN 61-1207945 • 501(c)6 • Louisville, KY

Profile

To educate all as to the benefits of labor- management cooperation.

4330 Crittenden Drive Ste ALouisville, KY 40209
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

12th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Net Margin

72nd percentile

13%

Higher net margin than 72% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Asset Growth

48th percentile

4.6%

Faster asset growth than 48% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

8th percentile

-19%

Faster revenue growth than 8% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,027,206

Up $44,803 (+4.6%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$1,027,206

Up $44,803 (+4.6%) from 2024

Revenue

Down

$352,670

Down $83,863 (-19%) from 2024

Expenses

Up

$307,867

Up $85,645 (+39%) from 2024

Net Income

Down

$44,803

Down $169,508 (-79%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $117,757Liabilities 2011: $02011Assets 2012: $144,123Liabilities 2012: $02012Assets 2013: $0Liabilities 2013: $02013Assets 2014: $67,501Liabilities 2014: $02014Assets 2015: $39,807Liabilities 2015: $02015Assets 2016: $83,281Liabilities 2016: $02016Assets 2017: $133,034Liabilities 2017: $02017Assets 2018: $259,387Liabilities 2018: $0Net Assets 2018: $259,3872018Assets 2019: $372,010Liabilities 2019: $0Net Assets 2019: $372,0102019Assets 2020: $513,409Liabilities 2020: $0Net Assets 2020: $513,4092020Assets 2021: $620,072Liabilities 2021: $0Net Assets 2021: $620,0722021Assets 2022: $674,622Liabilities 2022: $0Net Assets 2022: $674,6222022Assets 2023: $768,092Liabilities 2023: $0Net Assets 2023: $768,0922023Assets 2024: $982,403Liabilities 2024: $0Net Assets 2024: $982,4032024Assets 2025: $1,027,206Liabilities 2025: $0Net Assets 2025: $1,027,2062025

Highlighted filing

2025

Assets$1,027,206
Liabilities$0
Net Assets$1,027,206

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $61,613Expenses 2011: $60,792Net Income 2011: $8212011Revenue 2012: $68,430Expenses 2012: $42,064Net Income 2012: $26,3662012Revenue 2013: $0Expenses 2013: $0Net Income 2013: $02013Revenue 2014: $0Expenses 2014: $30,140Net Income 2014: -$30,1402014Revenue 2015: $0Expenses 2015: $27,695Net Income 2015: -$27,6952015Revenue 2016: $83,840Expenses 2016: $40,366Net Income 2016: $43,4742016Revenue 2017: $94,788Expenses 2017: $45,035Net Income 2017: $49,7532017Revenue 2018: $209,493Expenses 2018: $83,140Net Income 2018: $126,3532018Revenue 2019: $217,004Expenses 2019: $104,381Net Income 2019: $112,6232019Revenue 2020: $214,847Expenses 2020: $73,448Net Income 2020: $141,3992020Revenue 2021: $199,995Expenses 2021: $93,332Net Income 2021: $106,6632021Revenue 2022: $224,483Expenses 2022: $169,933Net Income 2022: $54,5502022Revenue 2023: $268,594Expenses 2023: $175,124Net Income 2023: $93,4702023Revenue 2024: $436,533Expenses 2024: $222,222Net Income 2024: $214,3112024Revenue 2025: $352,670Expenses 2025: $307,867Net Income 2025: $44,8032025

Highlighted filing

2025

Revenue$352,670
Expenses$307,867
Net Income$44,803

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.35$0.31$0.04
2024Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.44$0.22$0.21
2023Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.27$0.18$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$0.22$0.17$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$0.20$0.09$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$0.21$0.07$0.14
2019Summary only. Only limited summary data is available for this year.$0.37$0.00$0.37$0.22$0.10$0.11
2018Summary only. Only limited summary data is available for this year.$0.26$0.00$0.26$0.21$0.08$0.13
2017Summary only. Only limited summary data is available for this year.$0.13$0.00$0.09$0.05$0.05
2016Summary only. Only limited summary data is available for this year.$0.08$0.00$0.08$0.04$0.04
2015Summary only. Only limited summary data is available for this year.$0.04$0.00$0.00$0.03$0.03
2014Summary only. Only limited summary data is available for this year.$0.07$0.00$0.00$0.03$0.03
2013Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
2012Summary only. Only limited summary data is available for this year.$0.14$0.00$0.07$0.04$0.03
2011Summary only. Only limited summary data is available for this year.$0.12$0.00$0.06$0.06$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Feb 25, 2026
Return Version
2024v5.0
Gross Receipts
$352,670
Mission and Program Overview

Mission

To educate all as to the benefits of labor- management cooperation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$982,403$1,027,206▲ $44,803
Cash and Non-Interest-Bearing Accounts$982,403$897,206▼ $85,197
Prepaid Expenses and Deferred Charges-$130,000-
Total Assets$982,403$1,027,206▲ $44,803
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$982,403$1,027,206▲ $44,803
Total Liabilities and Net Assets / Fund Balance$982,403$1,027,206▲ $44,803
Compensation and Service Providers

Board Members and Trustees

NameTitle
Anthony S LewisChairman
Dennis Meiman JrTrustee
J Scott LuskTrustee
Steven MilbyTrustee
Anthony HumphreySecretary
Erik ElzyUnion Truste
Kent JesseUnion Truste
Ryan KleberUnion Truste
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$352,670
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$44,803

Audited Revenue Reconciliation

Revenue per Audited Statements
$352,670
Total Revenue per Audited Statements
$352,670
Total Revenue per Form 990
$352,670
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$302,867
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$135,296--$135,296
Other Expenses$7,828--$7,828
Fees for Services Accounting$5,625--$5,625
Conferences and Meetings$5,086--$5,086
Grants to Domestic Orgs$5,000--$5,000
Information Technology$2,858--$2,858
Insurance$1,103--$1,103
Office Expenses$1,054--$1,054
Total Functional Expenses$307,867$0$0$307,867

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$307,867
Total Expenses per Audited Statements$307,867
Total Expenses per Form 990$307,867
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Organization's process to review form 990 before submission to the irs, the preparer provides each member of the board of directors a final draft of the return, reviews the organizations activities and informs them of tax laws pertaining to the pick. The process ensures that the organization meets all necessary requirements.

Form 990, Page 6, Part VI, Line 12C

Directors, officers, and all employees who influence the actions of the piping industry cooperative of kentuckiana are covered under this policy. Conflict of interest may be defined as an interest, direct or indirect with any persons or firms involved with the piping industry cooperative of kentuckiana. Transactions with parties with whom conflicting interest exists may be undertaken only if the conflict is disclosed, the person with the conflict of interest is excluded from the discussion, and approved of such transaction, a competetive bid or comparable valuation exists and the board or duly constitutued committee thereof has determined that the transaction is in the best interest of the organization.

Form 990, Page 6, Part VI, Line 19

Upon appointment, the governing documents, conflict of interest policy and the financial statement can be reviewed on site of by a request in writing the information will be distributed accordingly.

Filing and Contact Details

Filer

Filer Name
Piping Industry Cooperative of Ky
EIN
61-1207945
Phone
5023618492
Address
4330 CRITTENDEN DRIVE STE A, LOUISVILLE, KY 40209

Signing Officer

Name
Anthony S Lewis
Title
Chairman
Phone
5023618492
Signed
2026-02-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anthony S Lewis
Formed
1992
Legal Domicile
Ky
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
10

Preparer

Firm
William S Wetterer & Co Psc
Address
9700 ORMSBY STATION RD, LOUISVILLE, KY 40223
Preparer
E Daniel Clift CPA
Phone
5024915550
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

On october 1, 2009, the trust adopted the recognition requirements for uncertain income tax positions as required by accounting principles generally accepted in the united states of america, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax position taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The trust has analyzed tax positions taken for filing with the irs and believed that income tax filing positions will be sustained upon examination and does not anticipate any adjustment that would result in a material adverse effect on the trust's financial statements. Accordingly, the trust has not recorded any reserves or related accruals for interest and penalties for uncertain income tax positions as of july 31, 2025. The trust is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The trust's management believes it is no longer subject to income tax examinations for years prior to 2022.

Raw XML Appendix380 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO EDUCATE ALL AS TO THE BENEFITS OF LABOR- MANAGEMENT COOPERATION.
IRS990/AdvertisingGrp/ProgramServicesAmt0135296
IRS990/AdvertisingGrp/TotalAmt0135296
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0BOOKKEEPER
IRS990/BooksInCareOfDetail/PhoneNum05023618492
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04330 CRITTENDEN DRIVE SUITE A
IRS990/BooksInCareOfDetail/USAddress/CityNm0LOUISVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd040209
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0982403
IRS990/CashNonInterestBearingGrp/EOYAmt0897206
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt05086
IRS990/ConferencesMeetingsGrp/TotalAmt05086
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt05000
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0302867
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0352670
IRS990/CYRevenuesLessExpensesAmt044803
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0307867
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0352670
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0THE ORGANIZATION SPONSORS SEMINARS, CONFERENCES AND EDUCATIONAL FORUMS FOR MEMBERS AND THE GENERAL PUBLIC TO PROMOTE INDUSTRY SAFETY CONCERNS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0261194
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt05625
IRS990/FeesForServicesAccountingGrp/TotalAmt05625
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0ERIK ELZY
IRS990/Form990PartVIISectionAGrp/PersonNm1ANTHONY HUMPHREY
IRS990/Form990PartVIISectionAGrp/PersonNm2KENT JESSE
IRS990/Form990PartVIISectionAGrp/PersonNm3DENNIS MEIMAN JR
IRS990/Form990PartVIISectionAGrp/PersonNm4RYAN KLEBER
IRS990/Form990PartVIISectionAGrp/PersonNm5ANTHONY S LEWIS
IRS990/Form990PartVIISectionAGrp/PersonNm6J SCOTT LUSK
IRS990/Form990PartVIISectionAGrp/PersonNm7STEVEN MILBY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0UNION TRUSTE
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2UNION TRUSTE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4UNION TRUSTE
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01992
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantAmt05000
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt05000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt05000
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0352670
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt08
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt02858
IRS990/InformationTechnologyGrp/TotalAmt02858
IRS990/InsuranceGrp/ProgramServicesAmt01103
IRS990/InsuranceGrp/TotalAmt01103
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO EDUCATE ALL AS TO THE BENEFITS OF LABOR- MANAGEMENT COOPERATION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0982403
IRS990/NetAssetsOrFundBalancesEOYAmt01027206
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt01054
IRS990/OfficeExpensesGrp/TotalAmt01054
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0USERS PARTY
IRS990/OtherExpensesGrp/Desc1DRUG TESTING
IRS990/OtherExpensesGrp/Desc2JACKETS FOR GRADUATING CL
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ProgramServicesAmt086059
IRS990/OtherExpensesGrp/ProgramServicesAmt146673
IRS990/OtherExpensesGrp/ProgramServicesAmt211285
IRS990/OtherExpensesGrp/ProgramServicesAmt37828
IRS990/OtherExpensesGrp/TotalAmt086059
IRS990/OtherExpensesGrp/TotalAmt146673
IRS990/OtherExpensesGrp/TotalAmt211285
IRS990/OtherExpensesGrp/TotalAmt37828
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0130000
IRS990/PrincipalOfficerNm0ANTHONY S LEWIS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0NEGOTIATED BENEFITS
IRS990/ProgramServiceRevenueGrp/Desc1LIQUIDATING DAMAGES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0352005
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1665
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0352005
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1665
IRS990/ProgSrvcAccomActy2Grp/Desc0TO PROVIDE DRUG TESTING FOR MEMBERS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt046673
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherExpensesAmt0222222
IRS990/PYProgramServiceRevenueAmt0436533
IRS990/PYRevenuesLessExpensesAmt0214311
IRS990/PYTotalExpensesAmt0222222
IRS990/PYTotalRevenueAmt0436533
IRS990/ReconcilationRevenueExpnssAmt044803
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0352670
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0982403
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01027206
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0307867
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt0352670
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ON OCTOBER 1, 2009, THE TRUST ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE TRUST HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE IRS AND BELIEVED THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENT THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE TRUST'S FINANCIAL STATEMENTS. ACCORDINGLY, THE TRUST HAS NOT RECORDED ANY RESERVES OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AS OF JULY 31, 2025. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE TRUST'S MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalExpensesPerForm990Amt0307867
IRS990ScheduleD/TotalRevenuePerForm990Amt0352670
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0352670
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0307867
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S PROCESS TO REVIEW FORM 990 BEFORE SUBMISSION TO THE IRS, THE PREPARER PROVIDES EACH MEMBER OF THE BOARD OF DIRECTORS A FINAL DRAFT OF THE RETURN, REVIEWS THE ORGANIZATIONS ACTIVITIES AND INFORMS THEM OF TAX LAWS PERTAINING TO THE PICK. THE PROCESS ENSURES THAT THE ORGANIZATION MEETS ALL NECESSARY REQUIREMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTORS, OFFICERS, AND ALL EMPLOYEES WHO INFLUENCE THE ACTIONS OF THE PIPING INDUSTRY COOPERATIVE OF KENTUCKIANA ARE COVERED UNDER THIS POLICY. CONFLICT OF INTEREST MAY BE DEFINED AS AN INTEREST, DIRECT OR INDIRECT WITH ANY PERSONS OR FIRMS INVOLVED WITH THE PIPING INDUSTRY COOPERATIVE OF KENTUCKIANA. TRANSACTIONS WITH PARTIES WITH WHOM CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF THE CONFLICT IS DISCLOSED, THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION, AND APPROVED OF SUCH TRANSACTION, A COMPETETIVE BID OR COMPARABLE VALUATION EXISTS AND THE BOARD OR DULY CONSTITUTUED COMMITTEE THEREOF HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON APPOINTMENT, THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENT CAN BE REVIEWED ON SITE OF BY A REQUEST IN WRITING THE INFORMATION WILL BE DISTRIBUTED ACCORDINGLY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd3false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd4false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PLUMB & PIPE LOCAL 502
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1PLUMB & PIPE 502 EDUC & TR TRUST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2PLUMB & PIPE 502 & 633 PENSION FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3PLUMB & PIPE 502 HOSP MED LIFE FD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4PLUMB & PIPE 502 VAR CONTR 401K PL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0200512028
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1610666924
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2616078145
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3610655187
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4471870034
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501C9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2PENSION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3HLTH & WEL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4PENSION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04330 CRITTENDEN DR SUITE A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt14340 CRITTENDEN DR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt24330 CRITTENDEN DR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt34330 CRITTENDEN DR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt44330 CRITTENDEN DR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LOUISVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1LOUISVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2LOUISVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3LOUISVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm4LOUISVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd3KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd4KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd040209
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd140209
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd240209
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd340209
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd440209
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0PART II IDENTIFICATION OF RELATED TAX EXEMPT ORGANIZATIONS COL(A) PLUMBERS AND PIPEFITTERS LOCAL 502 COL(B) UNION COL(A) PLUMBERS AND PIPEFITTERS JOINT EDUCATIONAL AND TRAINING FUND COL(B) OPERATION OF APPRENTICESHIP AND JOURNEYMAN TRAINING SCHOOL COL(A) PLUMBERS AND PIPEFITTERS 502 & 633 PENSION TRUST FUND COL(B) PENSION FUND COL(A) PLUMBERS AND PIPEFITTERS 502 HOSPITAL, MEDICAL AND LIFE BENEFIT FUND COL(B) HEALTH AND WELFARE FUND COL(A) PLUMBERS AND PIPEFITTERS 502 VARIABLE CONTRIBUTION 401(K) PLAN COL(B) 401(K) PLAN
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SpecialConditionDesc0EXTENSION GRANTED TO 6152026
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0982403
IRS990/TotalAssetsEOYAmt01027206
IRS990/TotalAssetsGrp/BOYAmt0982403
IRS990/TotalAssetsGrp/EOYAmt01027206
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0307867
IRS990/TotalFunctionalExpensesGrp/TotalAmt0307867
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0982403
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01027206
IRS990/TotalProgramServiceExpensesAmt0307867
IRS990/TotalProgramServiceRevenueAmt0352670
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0352670
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0352670
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0982403
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01027206
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04330 CRITTENDEN DRIVE SUITE A
IRS990/USAddress/CityNm0LOUISVILLE
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040209
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANTHONY S LEWIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum05023618492
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PIPING INDUSTRY COOPERATIVE OF KY
ReturnHeader/Filer/BusinessNameControlTxt0PIPI
ReturnHeader/Filer/EIN0611207945
ReturnHeader/Filer/PhoneNum05023618492
ReturnHeader/Filer/USAddress/AddressLine1Txt04330 CRITTENDEN DRIVE STE A
ReturnHeader/Filer/USAddress/CityNm0LOUISVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040209
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611036216
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WILLIAM S WETTERER & CO PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09700 ORMSBY STATION RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOUISVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040223
ReturnHeader/PreparerPersonGrp/PhoneNum05024915550
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0E DANIEL CLIFT CPA
ReturnHeader/ReturnTs02026-02-27T15:19:19-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.